Section mapper · Allowances and exempt receipts
Section 10(11) of the Income-tax Act, 1961 is now
section 11 of the Income-tax Act, 2025
Statutory provident fund and PPF withdrawals.
- Was
s.10(11), Income-tax Act, 1961 (repealed)- Is now
s.11 read with Schedule II (Table: Sl. No. 3), Income-tax Act, 2025- In force from
What changed
Moved into a schedule. Serial number 3 of the Schedule II table covers payments from a fund the Provident Funds Act, 1925 applies to, and from any other Central Government provident fund notified for the purpose. The carve-out for interest on your own contributions above ₹5,00,000 (₹2,50,000 where the employer also contributes) travelled with it, in the conditions column.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.10(12) → s.11 — EPF balance withdrawn after five years of service
- s.80C → s.123 — The ₹1.5 lakh basket — EPF, PPF, ELSS, life insurance, tuition fees, home loan principal